Search Category: Sales Tax

Online Sellers Guide

Should you be collecting sales tax on your Idaho sales? Are you a remote seller or do you operate an online marketplace?

An Idaho law affects retailers and marketplace facilitators as of June 1, 2019. Idaho passed the law in response to the U. S. Supreme Court Wayfair decision regarding economic nexus.

  • You might need to collect Idaho sales tax on sales in Idaho, even if you’re not located in the state.
  • If you already have an Idaho seller’s permit, you might need to get an additional permit if you operate as a marketplace facilitator.

Law requirements

Out-of-state retailers

Retailers without a physical presence in Idaho must collect Idaho sales tax when their sales in Idaho exceed $100,000 in the current or previous year. See Sections A and B of Guides for Different Business Types.

Marketplace facilitators

Marketplace facilitators without a physical presence in Idaho must collect Idaho sales tax when the combined total of their own sales in Idaho and their third-party sales in Idaho exceeds $100,000 in the current or previous year. They must have separate seller’s permits for their sales in Idaho and their third-party sales. See sections C, D, and E of Guides for Different Business Types.

Idaho retailers

Retailers with a physical presence in Idaho who also are marketplace facilitators must collect Idaho sales tax on their third-party sales in Idaho. They must have separate seller’s permits for their sales in Idaho and their third-party sales. See sections E and F of “Guides for Different Business Types.”

Retailers with a physical presence in Idaho must collect Idaho sales tax on their sales in Idaho. Read our Retailers guide for more information.

Out-of-state sellers who have certain agreements with Idaho retailers can find more information on the Click-Through Nexus page.

VIDEO  Taxing Remote Sales In and Into Idaho

Guides for Different Business Types – Online Sellers

This guide provides information for these businesses:

  • Out-of-state retailers (see sections A and B)
  • Marketplace facilitators (see sections C, D, and E)
  • Idaho retailers (see sections E and F)

A. Sales of $100,000 and under

This category of sellers means:

  • You’re a retailer without a physical presence in Idaho.
  • You have Idaho sales.
  • Your total sales in Idaho, including any made through a marketplace facilitator, didn’t exceed $100,000 in the current or previous calendar year.

If you meet all these criteria, you aren’t required to get an Idaho seller’s permit. Review your total sales in Idaho periodically to determine whether that changes.

B. Out-of-state retailers, sales exceeding $100,000

This category of sellers means:

  • You’re a retailer without a physical presence in Idaho.
  • You have Idaho sales.
  • Your total sales in Idaho, including any made through a marketplace facilitator, exceed $100,000 in the current or previous calendar year.

If you meet all these criteria, as of June 1, 2019, you’re a retailer engaged in business in Idaho.

You need to get an Idaho seller’s permit if you don’t already have one. See Take these steps.

For Idaho third-party sales you’re making through a marketplace facilitator, see Third-party sellers.

C. Combined sales of $100,000 and under

This category of sellers means:

  • You’re a marketplace facilitator without a physical presence in Idaho.
  • You have Idaho sales, Idaho third-party sales, or both.
  • The combined total of your own sales in Idaho and your third-party sales in Idaho didn’t exceed $100,000 in the current or previous calendar year.

If you meet all these criteria, you don’t have to get an Idaho seller’s permit.

Review your total sales in Idaho periodically to determine whether that changes.

D. Marketplace facilitators, sales in Idaho exceeding $100,000

This category of sellers means:

  • You’re a marketplace facilitator without a physical presence in Idaho.
  • You have Idaho sales, Idaho third-party sales, or both.
  • The combined total of your own sales in Idaho and your third-party sales in Idaho exceeded $100,000 in the current or previous calendar year.

If you meet all these criteria, as of June 1, 2019, you’re a retailer engaged in business in Idaho.

You need to get an Idaho seller’s permit if you don’t already have one. See Take these steps.

Note: If you already have an Idaho seller’s permit for your own sales, you need a separate permit for any third-party marketplace sales. You can register for another Idaho seller’s permit at tax.idaho.gov/ibr.

E. Idaho retailers who are also marketplace facilitators

This category of sellers means:

If you meet all these criteria, you need a separate permit for any third-party marketplace sales as of June 1, 2019. You can register for another Idaho seller’s permit at tax.idaho.gov/ibr.

F. Idaho retailers who make sales through a marketplace facilitator

For Idaho sales you’re making through a marketplace facilitator, note that as of June 1, 2019, Idaho law requires marketplace facilitators to collect and forward Idaho sales tax on third-party sales in Idaho. Have your marketplace facilitator provide written verification of the sales tax they’re reporting. If your marketplace facilitator isn’t collecting and forwarding tax on your sales, please include it on your own seller’s permit.

VIDEO  Taxing Remote Sales In and Into Idaho

Sales Tax: Filing and Paying

When you need to file and pay depends on the type of seller’s permit you have. You must file a return even if you didn’t make any sales. This is true no matter what type of seller’s permit you have.

If you’re late filing or paying

Interest

You owe interest on the overdue tax from the original due date of the return until the tax is paid. See annual interest rates.

Penalty

You owe a penalty if you:

  • Don’t file a tax return on time. The penalty is 5% of the tax due for each month the return is late, to a maximum of 25%.
  • File a return but don’t submit the tax due. The penalty is 0.5% of the tax due for each month the tax due is late, to a maximum of 25%.

Note: No penalty is due if no tax is due. The minimum penalty is $10. Even if your return or payment is only one day late, you still owe the entire month of penalty.

Filing and paying on temporary seller’s permits

For both types of temporary seller’s permits, you’ll use a simple form to report sales and submit the sales tax you collect. You must file a return even if you don’t make any sales.

Due dates

Temporary seller’s permits for your own sales activities and Idaho events where you sell

  • File and pay within 15 days after your permit’s expiration date.
  • Report all sales, including event sales.

Temporary seller’s permits for a specific event where you sell

  • File and pay within 15 days after the end of the event.
  • Report all sales for this event.

How to file

Online

Use TAP (if you have a TAP account). You can’t use TAP if you take a credit for Sales Tax Paid on Resale Merchandise.

Paper form

By mail or in person. Use the form we emailed you. Contact us if you can’t find that email.

How to pay

You must send in any sales tax you collect by your filing date. See the E-pay page for ways to pay.

Note: You can’t use Quick Pay.

Filing and paying on a regular seller’s permit

You must file a return even if you don’t make any sales.

With a regular seller’s permit, your schedule to file and send in tax is based on how much you sell. Before your due date, we’ll mail you a customized Form 850. If you have a TAP account, you’ll also see your return there.

Sales tax is due on the accrual method of accounting. That means you forward sales tax to the state with the return for the period in which you made that sale. This applies even if your customer hasn’t paid you by the time your tax return is due.

Due dates

We’ll set you up to file returns on a monthly, quarterly, semiannual, or annual basis.

  • Most retailers file returns every month. They forward the tax due for each month by the 20th day of the following month. If the 20th falls on a weekend or holiday, the return and payment are due on the next workday. For example, the taxes you collected in July are due by August 20.
  • Retailers who owe less than $750 tax per quarter pay their taxes quarterly. These taxes are due within 20 days after the end of the quarter.
  • Semiannually or annually. If you’re a distributor or a wholesaler with only a few sales, you can apply to file returns and forward taxes every six months, or once per year. Taxes paid every six months are due by July 20 and January 20. Taxes paid once per year are due by January 20.

See Due Dates for Sales/Use, Travel & Convention, Auditorium Districts, E911, and Withholding

 

Video: I missed my tax due date

What to report

Report all your sales on your Form 850. This includes any sales you made at events.

Important: Don’t report any sales you make through registered marketplace facilitators or short-term rental marketplaces that already report those sales to us.

How to file

You can file in one of these ways:

Online

Use TAP (if you have a TAP account). You can’t use TAP if you take a credit for Sales Tax Paid on Resale Merchandise.

Paper form

By mail or in person. Use the Form 850 we sent. Make sure the form is:

  • Preprinted with the correct period. (Don’t use forms from a previous month, quarter, or year.)
  • Preprinted with the correct employer name and account number. (Don’t use forms for a previous owner.)

Contact us if you can’t find the correct form.

Filing if you have no sales

You must file a return even if you don’t make any sales.

If you report “$0” sales for 12 months in a row, we’ll cancel your permit. A cancelled permit isn’t valid, and you can’t use it to make sales or buy goods for resale.

Filing an amended return

How to pay

You must send in any sales tax you collect by your filing date. See the E-pay page.

Retailers: Basics Guide

If you’re a retailer who does business in Idaho, you must do all of these:

Also see what goes into the Sales Price. 

Retailer defined

Any individual, business, nonprofit organization, or government agency can be a retailer. Retailers do any of these:

  • Sell to a consumer who won’t resell or lease the product
  • Make more than two retail sales during any 12-month period
  • Have no more than two sales, but make it known they sell taxable products or services
  • Both sell goods, and improve real property (e.g., a contractor/retailer)

If you’re a retailer, you must get a seller’s permit to:

  • Sell, lease, or rent tangible personal property
  • Rent hotel, motel, lodging, and campground accommodations
  • Sell magazine or newspaper subscriptions
  • Charge fees for admissions or recreation
  • Make sales using vending machines

Doing business in Idaho

You’re doing business in Idaho if you, your company, or your related company:

  • Owns property in Idaho
  • Has an office, warehouse, sales room, or employees in Idaho
  • Has sales representatives or agents in Idaho
  • Keeps goods in Idaho that will be sold

Recordkeeping

You must keep records of all the purchases and sales made by your business. Your records must show that you properly collected, reported, and forwarded taxes to Idaho.

You must keep the following records

  • Normal books of account (books of account can include information stored on computers)
  • Documents that support entries in the books of account. Examples: 
    • Bills
    • Receipts
    • Invoices
    • Cash register tapes
    • Job or work orders
    • Contracts
    • All schedules or working papers used to prepare your tax returns
  • Copies of sales tax resale or exemption certificates

Your records must show

  • Gross receipts from sales and services made in Idaho – even sales that you or your customer may consider exempt from tax. If you deliver the product or service somewhere other than your place of business, you must also keep records that prove where delivery took place.
  • The identity of customers claiming an exemption, the type of exemption, and what was sold exempt
  • All deductions claimed in filing returns
  • The total purchase price of anything bought for sale, rental, lease, or your own use
  • The amount of sales tax collected from your customer or that you paid to a vendor

You must keep all sales and use tax records for at least four years. You may need to keep them for seven years if you don’t file returns.

Keep all records for transactions involving sales or use tax, including these items:

  • Sales (and credit granted for returned items)
  • Purchases
  • Tax returns
  • Tax payments

Keep resale/exemption certificates as long as you do business with buyers, plus four years.

Laws and rules

Learn more about retailers:

Regular Seller’s Permit

You need a regular seller’s permit if all of these are true:

  • You make any Idaho sales of taxable goods or services (see Who needs a permit).
  • You sell anywhere other than registered marketplace facilitators or short-term rental marketplaces that collect and send in Idaho taxes for all your sales.
  • You don’t qualify for the occasional sales exemption or temporary seller’s permits.

You must get a regular seller’s permit if you sell more than allowed under the occasional sales exemption or a temporary seller’s permit. However, you can choose to get a regular seller’s permit even if you qualify for a temporary one.

Aren’t sure if you need a temporary or regular seller’s permit? See Who needs a permit.

Getting a regular seller’s permit

Before you apply for a regular seller’s permit, register your business with the State of Idaho. See Getting Tax Permits for more information about registering your business and getting your tax permits. When you get your permit, display it in a visible location at your business.

If you’re buying an existing business

You can’t use the seller’s permit for a previous owner of your business. Before you buy the business:

  1. Ask us for a Successors’ Liability Clearance Letter to see if the business owes sales tax that you could be responsible for paying.
  2. Withhold any sales or use tax due from the purchase price.
  3. Apply for a new seller’s permit (and any other tax permits you need) when the sale is final.

Remind the seller you’re buying the business from to cancel the tax permits for the business in their name.

Multiple locations

If you have more than one business location, you’ll receive a seller’s permit for each one. We’ll assign the same permit number to all locations that have the same business name. If your business locations have different business names, you must fill out a separate Idaho Business Registration application and get a separate permit for each one.

Filing and paying

With a regular seller’s permit, your schedule to file and send in tax is based on how much you sell. See Sales and Use Taxes: Filing and Paying.

More you should know

Every seller in Idaho who needs a seller’s permit is a retailer. See:

Laws and rules

Collecting Sales Tax in Idaho

Retailers must collect tax correctly on all Idaho sales. It’s important for retailers to understand:

  • What is a taxable sale?
  • How does a taxable sale become exempt?
  • Which sales aren’t taxable?

Taxable sales

Retail sales of the following goods and services are taxable in Idaho:

Tangible personal property

Anything you can feel, see, touch, weigh, or measure, other than real property

Admission charges

Examples

  • Tickets to a movie
  • Cover charges at a club
  • The price to see an entertainer

Fees charged for use of a facility or for use of tangible personal property for recreation

Examples

  • Membership fees to health clubs
  • Renting a park for a picnic
  • Greens fees at golf clubs
  • Participation in a recreational sports league

Providing hotel, motel, lodging, or campground accommodations

Examples

  • Renting a room for 30 days or less, including personal homes as well as commercial hotels
  • Renting a banquet room at a hotel
  • Renting a campsite

Custom-made tangible personal property

Examples

  • Materials and labor for a custom-built desk
  • Materials and labor for a made-to-order suit or dress
  • Materials and labor for a commissioned piece of art

Labor to produce, process, or fabricate tangible personal property

Examples

  • The labor fee to make a table from a customer’s lumber
  • The fee to cut or form a customer’s metal
  • The fee to embroider a logo on customer-owned clothing
  • The labor fee to assemble a bicycle, either by the seller or a third party

Any publication, or labor to print or imprint

Examples

  • A subscription to a newspaper or magazine
  • A newspaper bought at a grocery store
  • The fee to have business cards printed
  • The fee to engrave a customer’s trophy

Food, meals, and drinks and the labor to prepare or serve them

Examples

  • A hamburger and soda at a drive-in
  • A cocktail at a lounge
  • The price to cater food for a party
  • Personal chef service

Renting or leasing tangible personal property

Examples

  • Renting a boat
  • Leasing a car
  • Renting bowling shoes at a bowling center
  • Leasing a copy machine
  • Renting clothing

Exempt sales

Some goods and services can be exempt from tax if the buyer gives the seller a completed resale/exemption certificate. These sales usually fall into one of the following categories:

The buyer is exempt from all sales tax

Examples

  • Idaho Foodbank Warehouse, Inc.
  • State and federal credit unions

The buyer’s industry is exempt from all sales tax

Examples

  • Nonprofit hospital
  • Nonprofit canal company incorporated solely for farm irrigation

The buyer will use the goods in an exempt activity

Examples

  • Manufacturing company that will use the goods more than 50% of the time to produce tangible personal property for sale to others. The goods must be directly used in and necessary to the production process.
  • Church that buys food for its food bank

The buyer will resell the goods or services

Examples

  • Registered Idaho retailer
  • Wholesaler that doesn’t make retail sales

Accepting a resale/exemption certificate from your customer:

  • Your customer must give you a completed form pdf ST-101, Sales Tax Resale or Exemption Certificate
  • The exemption certificate must have all applicable questions answered, and be signed and dated
  • Keep the certificate and don’t charge tax on future qualifying sales to the customer

Note: A few items are exempt for all taxpayers (no exemption certificate is required):

Examples

  • Bullion
  • Membership fees in a nonprofit hunting or shooting sports organization
  • Official documents (e.g., deeds, licenses)
  • Electricity, water, and natural gas delivered to a consumer through pipes or mains

Nontaxable sales

Sales of the following goods and services aren’t taxable in Idaho:

Real property sales, rentals, or leases

Examples

  • Office space
  • Living space
    But motel or hotel rooms rented for 30 days or less are taxable
  • Lockers, such as those used at amusement parks, gyms, and airports
  • Boat docks
  • Billboards
  • Parking spaces
    But campground or trailer park accommodations of 30 days or less are taxable
  • Storage space
  • Booth space at fairs
    But renting personal property for use in the booth is taxable
  • Facilities rented for recreation if:
    • There’s a charge for admission to the facility, and
    • Tax is collected on the admission charge

Telephone tolls and utility charges

Transit fees

Examples

  • Taxicab fares
  • Bus tolls
  • Airplane tickets on chartered or regularly scheduled flights

Software that isn’t tangible personal property

Examples

  • Custom computer software
  • Software delivered electronically
  • Software loaded by the seller and left on the buyer’s device
    No discs, drives, etc. left with buyer
  • Some remotely accessed computer software

Sales Price – Retailers

“Sales price” and “purchase price” mean the same thing. They mean the price a buyer pays. Tax is due on the sales price or purchase price no matter how the buyer pays the seller:

  • Cash, check, credit card, PayPal, electronic payment methods
  • Financing agreement – including I.O.U., or other promise to pay
  • Barter – paying with goods the buyer owns

What the sales price includes

Charge tax on the following even if you list them separately on the invoice:

  • Inbound transportation – fees charged for shipping the goods to the retailer
  • Manufacturer’s or importer’s excise tax – U.S. federal taxes that are charged to the retailer before the retail sale, but may still be a separate item on the bill to the buyer
    • Examples: Taxes on cars, beer, wine, and cigarettes
  • Services performed by the seller as part of the sale
    • Examples: Fee to assemble an item; clothing alteration charge
  • Surcharge for paying with a credit card or gift card
  • Prompt payment discounts encouraging the buyer to pay the bill on time, such as a 2% discount if a bill is paid within a certain number of days. Charge tax on the amount before the discount is given.
  • Manufacturer’s coupon or rebate deduction amounts are included in the amount tax is calculated on if the manufacturer reimburses the retailer or the buyer for the discount given to the customer.

Special rules apply to rebates for motor vehicles.

What the sales price doesn’t include

Don’t charge tax on the following if you list them separately on the invoice:

Trade-in allowances

This is the value of goods traded in on other goods, whether in part payment, full payment, or more than full payment. The item accepted in trade must become part of the seller’s inventory.

Trade discounts offered by a retailer

This discount can be a retailer’s coupon, a marked-down price, or a customer discount offered to a good customer.

The retailer can’t receive money or reimbursement from a third party for a discount on the purchased item. A prompt payment discount offered by a manufacturer can’t reduce the taxable sale price.

Interest, carrying charges, service charges, or financing charges on goods sold

Special rules apply to interest, service, and financing charges on leases — see our guide, Renting and Leasing Tangible Personal Property.

Other examples of what the sales price doesn’t include:

  • U.S. federal excise taxes that are charged to the customer at the time of the retail sale. The retailer pays the supplier the tax when buying the items for resale, then charges and separately states the excise tax on the invoice
    Example: New large tractor-trailer units
  • Shipping and handling charges for shipping the goods directly to the consumer. You must separately state the charges.
  • Installation labor, such as the labor to install a television in a home. You must separately state the labor.
  • Repair labor to repair a customer’s goods isn’t taxable when separately stated, but the parts sold to make the repair are taxable.
  • Insurance charges on goods rented or sold – when separately stated

Separately state sales tax on the invoice

You must separately list the amount of tax on the sales invoice. Customers must know how much tax was charged and be able to show they paid tax.

You can’t offer to pay the tax yourself or advertise that you won’t charge tax.

How to calculate the tax

Calculate the sales tax by either:

  • Using the sales tax “bracket card” that we mail to you with your permit, or
  • Multiplying the total taxable sales amount by the tax rate in effect.

Tax is calculated on the total of taxable items in a sale. For example, if you sell three taxable items totaling $10.50 together, tax is calculated on the total, rather than the individual prices of the three items in the sale.

Buying Exempt for Resale

Goods retailers buy for resale might qualify for an exemption. Goods retailers buy that aren’t for resale are generally taxable. 

Resale or exemption certificates

ST-101

If you buy goods for resale from a seller doing business in Idaho, you must give the seller a completed pdf Form ST-101 – Sales Tax Resale or Exemption Certificate. The seller should keep this form on file and not charge tax on your future qualifying purchases.

To complete the form:

  1. Write the name and address of both the seller and your business at the top of the form.
  2. In section 1 “Buying for Resale,” line a — write the nature of your business and describe the products you sell.
  3. On line b — check the first box and write your Idaho seller’s permit number.
  4. Under “Buyer” at the bottom of the page — sign the form. Fill in the rest of the fields (name, title, EIN or driver’s license information, and date).

Out-of-state businesses

If you buy goods for resale from out-of-state businesses that are registered Idaho retailers, you can complete the Uniform Sales and Use Tax Certificate – Multijurisdiction instead of form ST-101.

To complete the form:

  1. Write the name and address of both the seller and your business at the top of the form.
  2. Check the box for “Retailer.”
  3. Write your Idaho seller’s permit number in the ID section.
  4. Sign and fill out the bottom of the form.

Items retailers pay tax on

You have to pay tax on items you buy that aren’t for resale to your customers.

Mining Activities that Qualify for the Production Exemption

Businesses that qualify for the exemption

To be eligible for this exemption, your business must:

  • Engage in a qualifying mining activity. This includes:
    • Developing a mine that has known deposits
    • Operating a mine — underground; aboveground, open pit (including gravel pits when the gravel will be sold at retail)
    • Drilling holes to help move the ore
    • Blasting
    • Breaking ore for easier removal from the mine
    • Removing ore from the mine
    • Backfilling mined-out areas
    • Further processing ore for sale
  • Be primarily devoted to mining. One way many businesses satisfy this requirement is that they devote the majority of their business operations to qualifying mining activities. Example: Spending more than 50% of the business’ working time and activities mining ore.
  • Own the ore you mine and process.
  • Sell the ore you mine and process. Either your business or someone else must sell the ore at retail.
  • Report your business’ profit or loss on an income tax return.

Note: Exploring for ore isn’t a qualifying activity.

OR

Be a custom miner. Your business performs a qualifying mining activity for a miner and receives money or other compensation for the work.

Examples:

  • Drilling
  • Blasting
  • Breaking ore
  • Removing ore from the mine
  • Backfilling mined-out areas
  • Further processing ore for sale

Custom mining doesn’t include:

  • Services performed on real property
  • Clearing land
  • Transporting ore
  • Exploring for ore

A custom miner doesn’t have to own the ore that’s mined or processed as long as the owner of the ore sells it.

Separately operated business segment

A separately operated business segment can also qualify. It can be a division, branch, or even a cost center. You must keep separate accounting records for the business segment to qualify as a separately operated business segment. This includes recording income, expenses, wages, and assets of the business segment separately. You must also have employees dedicated to operating the separate business segment.

Businesses that don’t qualify for the exemption

This exemption is only for businesses that devote the majority of their business operations to qualifying mining activities trying to make a profit. Operations that aren’t eligible for the exemption include:

  • Mining as a hobby
  • Mining ore for personal use
  • Mining ore for use by your business

Purchases that Qualify for the Mining Exemption

Purchase Requirements

An item qualifies for the exemption, if it meets all of the following requirements:

  • Primarily used in the mining process. (See Idaho Code section 63-3607A.)
  • Necessary or essential – you can’t remove or process ore without it.
  • Directly used in or consumed during mining or ore processing – after the beginning and before the end of the process:
    • The mining process begins when you start to develop a known ore deposit
    • The process ends when the ore is at the later point of
      – When you place it in storage, even temporarily, to be prepared for shipment or
      – When the ore’s ready to be sold in its final form
  • Tangible personal property – must not become real property
  • Allowable by law – must not be specifically excluded from the mining production exemption by law or rule

Exempt Purchases — Mining

The production exemption lists items that are exempt from tax. Qualifying miners can also buy the following items exempt:

Note: There are separate sections for underground mining and for above-ground and open pit mining.

 

Underground mining

Equipment and supplies used to develop a mine with known ore deposits

  • Diamond drills and attachments
  • Levels, laterals, crosscuts, drifts, stopes, raises, and shafts

Note: Equipment, supplies, and materials used in exploration activities aren’t exempt.

Mine support materials

Timbers, rock bolts, concrete, matting

Slushing and mucking equipment

Used to convey broken ore and waste to passes and chutes

  • Slushers, muckers, scrapers
  • Loaders, hoists
  • Backhoes used to recover ore and waste

Equipment used for drilling blast holes

  • Pneumatic rock drills
  • Air compressors that supply compressed air to operate pneumatic drills

Extraction and retrieval equipment

Used to extract the minerals and ore from the mine

  • Blasting supplies: explosives, caps, fuses
  • Loaders, backhoes, and similar earthmoving equipment

Equipment used to move ore, waste, and people from the mine to the surface

  • Haulage equipment
    • Locomotives, cars, batteries
    • Tracks and supplies
    • Ore dumps and bins
  • Electrical distribution systems, including light signals
  • Vertical and horizontal support and transport
    • Skips, hoists, hoist cables
    • Shafts, shaft timbers, shaft pockets, shaft guides
    • Concrete

Backfilling equipment used to backfill mined-out areas

  • Pumps, including sumps
  • Pipes
  • Concrete
  • Supplies

Quality control equipment and supplies

  • Assaying
  • Sampling

Safety equipment and supplies

If required by a state or federal agency and if used in the production area

  • Hard hats
  • Miners’ lights
  • Belts
  • Batteries

Pollution control equipment, supplies, and materials

If they:

  • Are required* to meet air and water quality standards
  • Become part of the pollution control equipment, or
  • Are used to operate the pollution control equipment, or
  • Are used to treat the effluent from the mining process.

* The standards must be set by a state or federal agency that has authority to set them.

Note: Pollution control materials or equipment that become part of real property may also be exempt for mining companies that qualify for the production exemption. (See Idaho Code section 63-3622X.)

Examples of pollution control equipment that aren’t exempt:

  • A building or other structure that merely houses the equipment
  • Construction equipment used to build or install pollution control equipment

Aboveground, open pit mining

Blasting and drilling equipment

Used to loosen or remove ore and overburden

  • Track drills, rotary drills
  • Drill rods, drill bits
  • Compressors to operate drills

Extraction and removal equipment

Used to remove loosened ore and overburden from the pit

  • Loaders
  • Excavators
  • Backhoes
  • Power shovels

Haulage equipment

Used to move ore and overburden to stockpiles, loading sites, or disposal sites at the mine

  • Heavy equipment
  • Transport equipment
    • Scrapers, carryalls
    • Off-highway trucks and trailers
    • Conveyors

Equipment used for sorting, grading, sizing, and crushing ore and overburden

  • Bulldozers
  • Loaders
  • Crushers
  • Conveyors
    • Grading
    • Sorting
    • Sizing
    • Crushing

Pollution control equipment, supplies, and materials

If they:

  • Are required* to meet air and water quality standards
  • Become part of the pollution control equipment, or
  • Are used to operate the pollution control equipment, or
  • Are used to treat the effluent from the mining process.

* The standards must be set by a state or federal agency that has authority to set them.

Note: Pollution control materials or equipment that become part of real property may also be exempt for mining companies that qualify for the production exemption. (See Idaho Code section 63-3622X.)

Examples of pollution control equipment that aren’t exempt:

  • A building or other structure that merely houses the equipment
  • Construction equipment used to build or install pollution control equipment